1． The customs may "withhold" the goods connected with the smuggling cases． The word "withhold" has the similar meaning of the following words except___D__ ．

 

　　A．keep back

 

　　B．detain

 

　　C．refuse to give

 

　　D．refund

 

　　2．The Customs will not ___B___the restricted goods unless an import or export license is obtained

 

　　A．clear

 

　　B．release

 

　　C．sell

 

　　D．buy

 

　　3．The operation of the storage， processing and assembling of the bonded goods and consignment sales should be approved by and registered ____D___the Customs．

 

　　A．For

 

　　B．by

 

　　C．from

 

　　D．With

 

　　4．The goods which are carried into and out of the territory by the same vessel or aircraft are defined as____C___．

 

　　A．transit goods

 

　　B．transshipment goods

 

　　C．through goods

 

　　D．import and export goods

 

　　5．the goods which have entered the territory， approved by the Customs as items for which no formalities are performed in the way of duty payment， and will be reshipped out of the territory after being stored， processed or assembled in the territory are defined as ____A___．

 

　　A．bonded goods

 

　　B．Through goods

 

　　C．Transshipment goods

 

　　D．Transit goods

 

　　6．In duty calculation， in case the CIF price of imports is in terms of foreign currency， it shall be converted into___D____．

 

　　A．another foreign currency quoted

 

　　B．RMB at buying price quoted

 

　　C．RMB at selling price quoted

 

　　D．RMB at the middle price between the buying and selling prices quoted

 

　　7．In case Customs duties are short—levied or not levied on import or export， the Customs may， within __B___after the date of payment of Customs duties or the date of release of the goods， recover the amount of Customs duties short—levied or not levied．

 

　　A．Six months

 

　　B．One year

 

　　C．two years

 

　　D．four years

 

　　8．Any dispute arising from duty payment between the auditee and the Customs should be dealt with in accordance with the provision laid down in the__D____．

 

　　A．Regulations on Customs External Auditing of the People’s Republic of China

 

　　B．Customs law of the People’s Republic of China

 

　　C．Regulations on Import and Export Tariff of the People’s Republic of China

 

　　D． Both B and C

 

　　9．Colombo is one of the port cities of____A__．

 

　　A． Sri Lanka

 

　　B． India

 

　　C． Malaysia

 

　　D． Iran

 

　　10．The seller should guarantee that the commodities comply ___D__the quality， specification and performance as stipulated in the contract．

 

　　A． for

 

　　B． in

 

　　C． to

 

　　D． With

 

　　11．In the foreign trade business， the payment is always made by L/C． In this sentence， L/C is the abbreviation for____D_____．

 

　　A． Bill of Lading

 

　　B． Commercial Invoice

 

　　C． Buying Contract

 

　　D． Letter of Credit

 

　　12．The main purpose of the Customs supervision and control is to ___C____China’s economic， trade， scientific， technological and cultural exchanges with other countries．

 

　　A． supervise

 

　　B． control

 

　　C． promote

 

　　D． limit

 

　　13．We are sorry to inform you that the shipment is not ___B____the standard stipulated in the contract．

 

　　A． into

 

　　B． up to

 

　　C． according to

 

　　D． instead of

 

　　14．We usually accept payment by irrevocable L/C payable ____C__shipping documents．

 

　　A． among

 

　　B． between

 

　　C． against

 

　　D． about

 

　　15．According to the Customs Law， the duty—paying value of an import item should be its normal ____B___price which should be approved by the Customs．

 

　　A． FOB

 

　　B． CIF

 

　　C． CFR

 

　　D． FCA

 

　　16．We____B__our price according to the international market．

 

　　A． adjust

 

　　B． readjust

 

　　C． accept

 

　　D． admit

 

　　17．The Customs shall reply in writing within ___A___from the date of receipt of the application for the refund of the duty paid and notify the applicant of its decision．

 

　　A． one months

 

　　B． two months

 

　　C． three month

 

　　D． six months

 

　　18．The accurate declaration for the import goods is made by the__A____．

 

　　A． consignee

 

　　B． consignor

 

　　C． Customs

 

　　D． any person

 

　　19．The loading， unloading， transshipment and transit of inward and outward mail bags are subject to Customs control and a ___B___way bill should be submitted to the Customs by the enterprise providing postal service．

 

　　A． cover

 

　　B． covering

 

　　C． covered

 

　　D． having covered

 

　　20．The de******ion of currency of the Germany is____B____．

 

　　A． Danish Krone

 

　　B． Deutsche Mark

 

　　C． Cuban Peso

 

　　D． Dutch Florin Guider

 

　　21．The form of the receipt for any Customs duties collected for the delayed payment shall be prescribed by_____C____．

 

　　A． The Customs General Administration

 

　　B． The Customs Houses themselves

 

　　C． The Tariff Commission

 

　　D． The Ministry of Finance

 

　　22．Customs duties shall not be reduced or exempted on goods imported from or exported out of___D____．

 

　　A． Special economic zones

 

　　B． Coastal cities

 

　　C． Chinese—foreign joint ventures

 

　　D． Foreign wholly—owned enterprises

 

　　23．when the dispute over duty payment arises between the duty payer and the Customs， the duty payer should first pay the duty and then， within ___A___days of the issuance of the duty memo， apply to the Customs in writing for a reconsideration of the case．

 

　　A． 10 days

 

　　B． 20 days

 

　　C． 30 days

 

　　D． 50 days

 

　　24．Under what circumstances shall the Customs lift the seal affixed to the account books， documents and relevant data without delay?（B）

 

　　A． Falsifying relevant account books， documents where any possibility is detected of transferring

 

　　B． Upon clearance of a case

 

　　C． Upon completion of collecting necessary evidence

 

　　D． Both B and C

 

　　25．One of the very important documents in the foreign trade business is B/L．B/L is the abbreviation for____C___．

 

　　A． Bill of Lading

 

　　B． Commercial Invoice

 

　　C． Buying Contract

 

　　D． Letter of Credit

 

　　26．The goods which do not pass through the territory by land but call for a change of the means of transport at a place with a Customs establishment is defined as___D__．

 

　　A． Transit goods

 

　　B． Transshipment goods

 

　　C． Through goods

 

　　D． Import and export goods

 

　　27．When the consignee fails to declare the import goods within the time limit， a fee __D___delayed declaration shall be imposed by the Customs．

 

　　A． to

 

　　B． from

 

　　C． for

 

　　D． with

 

　　28．Amsterdam is one of the port cities of____A__．

 

　　A． Germany

 

　　B． England

 

　　C． France

 

　　D． Dutch

 

　　29．China Customs． attaches great importance ___D____the development of information． technology．

 

　　A． in

 

　　B． for

 

　　C．with

 

　　D． to

 

　　30．The transport of the import or export goods should comply the Customscontrol requirements．（B）

 

　　A． with

 

　　B． from

 

　　C． by

 

　　D for

 

　　31．The Customs surveillance zone include following places except 。（D）

 

　　A． Any seaport，railway and high way station，airport，border pass or international postal matter exchange where there is a Customs establishment B． any place where Customs control is conducted

 

　　C． any place without a Customs establishment but which has been approved by the state council as a point of entry and exit

 

　　D． any place along the border of the country

 

　　32．Regulations on the levy of import duties on incoming passenger，s luggage and articles shall be formulated by 。（A）

 

　　A． the Customs General Administration

 

　　B． the Tariff Commission

 

　　C． the State Council

 

　　D． the Economic Planning Commission

 

　　33．Impostion of a discriminating duty belongs to the tariff rates falling into the category of 。（D）

 

　　A． general rates

 

　　B． preferential rates

 

　　C． ad valorem duty rates

 

　　D． special duty rates

 

　　34．The goods which pass through the territory by land is defined as 。（A）

 

　　A． transit goods

 

　　B． transshipment goods

 

　　C． through goods

 

　　D． import and export goods

 

　　35．The Customs has the right to withhold the goods and articles connected the smuggling cases 。（C）

 

　　A． for

 

　　B． from

 

　　C． with

 

　　D． within

 

　　36．If the Customs duties are short－levied on import or export goods， the Customs is entitled to collect the money payable from the person obligated to pay the duty within of the previous duty payment or the release of the item。（A）

 

　　A． 1 year

 

　　B． 2 years

 

　　C． 3 years

 

　　D． 4 years

 

　　37． The duty—paying value shall be_____B__．

 

　　A． the value of imports or exports declared by the consignors or consignors or consignees．

 

　　B． the true transaction value of imports & exports

 

　　C． the value higher than the transaction value of identical or similar goods

 

　　D． the value lower than the transaction value of identical or similar goods

 

　　38． If the decision by the Customs on the dispute over duty payment is not acceptable to the duty payer， the duty payer has the right to sue __D___the People’s Court within 15 days of receipt of the decision．

 

　　A． in

 

　　B． to

 

　　C． on

 

　　D． at

 

　　39． The external auditing shall be conducted by the Customs over the following enterprises and other organizations．（D）

 

　　A． Enterprises and other organizations engaged in foreign trade only

 

　　B． Enterprises and other organizations engaged in domestic trade only

 

　　C． Enterprises engaged in the business of inward process only

 

　　D． Both A and C

 

　　40． Which of the following is not one of the responsibilities of the Tariff Commission?（C）

 

　　A． To formulate the guideline for drawing up the regulations

 

　　B． To set temporary tariff rates

 

　　C． To levy Customs tariffs on imports & exports

 

　　D． To examine the draft of the amendment to tariff

 

　　41． The customs may “withhold” the goods connected with the smuggling cases． The word “withhold” has the similar meaning of the following words except____D_ 。

 

　　A． keep back

 

　　B． detain

 

　　C． refuse to give

 

　　D． refund

 

　　42．The Customs will not ___B___the restricted goods unless an import or export license is obtained

 

　　A． clear

 

　　B． release

 

　　C． sell

 

　　D． buy

 

　　43．The operation of the storage， processing and assembling of the bonded goods and consignment sales should be approved by and registered ___D____the Customs．

 

　　A． For

 

　　B． by

 

　　C． from

 

　　D． With

 

　　44．The goods which are carried into and out of the territory by the same vessel or aircraft are defined as____C___．

 

　　A． transit goods

 

　　B． transshipment goods

 

　　C． through goods

 

　　D． import and export goods

 

　　45．the goods which have entered the territory， approved by the Customs as items for which no formalities are performed in the way of duty payment， and will be reshipped out of the territory after being stored， processed or assembled in the territory are defined as ____A___．

 

　　A． bonded goods

 

　　B． Through goods

 

　　C． Transshipment goods

 

　　D． Transit goods

 

　　46．In duty calculation， in case the CIF price of imports is in terms of foreign currency， it shall be converted into___D____．

 

　　A． another foreign currency quoted

 

　　B． RMB at buying price quoted

 

　　C． RMB at selling price quoted

 

　　D． RMB at the middle price between the buying and selling prices quoted

 

　　47．In case Customs duties are short—levied or not levied on import or export， the Customs may， within ___B__after the date of payment of Customs duties or the date of release of the goods， recover the amount of Customs duties short—levied or not levied．

 

　　A． Six months

 

　　B． One year

 

　　C． two years

 

　　D． four years

 

　　48．Any dispute arising from duty payment between the auditee and the Customs should be dealt with in accordance with the provision laid down in the___D___．

 

　　A． Regulations on Customs External Auditing of the People’s Republic of China

 

　　B． Customs law of the People’s Republic of China

 

　　C． Regulations on Import and Export Tariff of the People’s Republic of China

 

　　D． Both B and C

 

　　49．Colombo is one of the port cities of___A___．

 

　　A． Sri Lanka

 

　　B． India

 

　　C． Malaysia

 

　　D． Iran

 

　　50．The seller should guarantee that the commodities comply __D___the quality， specification and performance as stipulated in the contract．

 

　　A． for

 

　　B． in

 

　　C． to

 

　　D． With

 

　　51．In the foreign trade business， the payment is always made by L/C． In this sentence， L/C is the abbreviation for______D___．

 

　　A． Bill of Lading

 

　　B． Commercial Invoice

 

　　C． Buying Contract

 

　　D． Letter of Credit

 

　　52．The main purpose of the Customs supervision and control is to ____C___China’s economic， trade， scientific， technological and cultural exchanges with other countries．

 

　　A． supervise

 

　　B． control

 

　　C． promote

 

　　D． limit

 

　　53．We are sorry to inform you that the shipment is not ___B____the standard stipulated in the contract．

 

　　A． into

 

　　B． up to

 

　　C． according to

 

　　D． instead of

 

　　54．We usually accept payment by irrevocable L/C payable ___C___shipping documents．

 

　　A． among

 

　　B． between

 

　　C． against

 

　　D． about

 

　　55．According to the Customs Law， the duty—paying value of an import item should be its normal ____B___price which should be approved by the Customs．

 

　　A． FOB

 

　　B． CIF

 

　　C． CFR

 

　　D． FCA

 

　　56．We___B___our price according to the international market．

 

　　A． adjust

 

　　B． readjust

 

　　C． accept

 

　　D． admit

 

　　57．The Customs shall reply in writing within ___A___from the date of receipt of the application for the refund of the duty paid and notify the applicant of its decision．

 

　　A． one months

 

　　B． two months

 

　　C． three month

 

　　D． six months

 

　　58．The accurate declaration for the import goods is made by the__A____．

 

　　A． consignee

 

　　B． consignor

 

　　C． Customs

 

　　D． any person

 

　　59．The loading， unloading， transshipment and transit of inward and outward mail bags are subject to Customs control and a ___B___way bill should be submitted to the Customs by the enterprise providing postal service．

 

　　A． cover

 

　　B． covering

 

　　C． covered

 

　　D． having covered

 

　　60．The deion of currency of the Germany is____B____．

 

　　A． Danish Krone

 

　　B． Deutsche Mark

 

　　C． Cuban Peso

 

　　D． Dutch Florin Guider

 

　　61．We____B__our price according to the international market．

 

　　A． adjust

 

　　B． readjust

 

　　C． accept

 

　　D． admit

 

　　62．The Customs shall reply in writing within __A____from the date of receipt of the application for the refund of the duty paid and notify the applicant of its decision．

 

　　A． one months

 

　　B． two months

 

　　C． three month

 

　　D． six months

 

　　63．We are sorry to inform you that the shipment is not ___B____the standard stipulated in the contract．

 

　　A． into

 

　　B． up to

 

　　C． according to

 

　　D． instead of

 

　　64．We usually accept payment by irrevocable L/C payable ___C___shipping documents．

 

　　A． among

 

　　B． between

 

　　C． against

 

　　D． about

 

　　65．According to the Customs Law， the duty—paying value of an import item should be its normal ___B____price which should be approved by the Customs．

 

　　A． FOB

 

　　B． CIF

 

　　C． CFR

 

　　D． FCA

 

　　66．In the foreign trade business， the payment is always made by L/C． In this sentence， L/C is the abbreviation for____D_____．

 

　　A． Bill of Lading

 

　　B． Commercial Invoice

 

　　C． Buying Contract

 

　　D． Letter of Credit

 

　　67．The main purpose of the Customs supervision and control is to ___C____China‘s economic， trade， scientific， technological and cultural exchanges with other countries．

 

　　A． supervise

 

　　B． control

 

　　C． promote

 

　　D． limit

 

　　68．The accurate declaration for the import goods is made by the__A____．

 

　　A． consignee

 

　　B． consignor

 

　　C． Customs

 

　　D． any person

 

　　69．The loading， unloading， transshipment and transit of inward and outward mail bags are subject to Customs control and a ____B__way bill should be submitted to the Customs by the enterprise providing postal service．

 

　　A． cover

 

　　B． covering

 

　　C． covered

 

　　D． having covered